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<h1>CEGAT Mumbai: Includibility of Notional Interest in Assessable Value for Machines</h1> The Appellate Tribunal CEGAT, Mumbai allowed the appeal in a case concerning the includibility of notional interest in assessable value for tailor-made ... Valuation - Notional interest whether includible The judgment by Appellate Tribunal CEGAT, Mumbai dealt with the includibility of notional interest in assessable value. The appeals were disposed of in a common order. The appellants manufactured tailor-made machines and the notional interest on advances taken was alleged to be includible in the assessable value. The Supreme Court rulings in Metal Box India Ltd. v. Collector and VST Industries Ltd. v. Collector of Central Excise were considered. The burden to establish a nexus between advance and price compilation was not discharged by the department. The appeal was allowed with directions for consequential relief.
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